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Circle In The Square Theatre School Inc

  • New York, NY
  • Tax-exempt since Oct. 1993
  • EIN: 13-3716314

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Arts, Culture and Humanities / Performing Arts Schools (NTEE)

Donations to this organization are tax deductible.

Details

According to its June 2023 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.
Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$1.99M (2023)

Expenses
$1.81M (2023)

Total Assets
$3.81M (2023)

Total Liabilities
$1.06M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,991,699
Expenses
$1,806,371
Net Income
$185,328
Net Assets
$2,751,956
Notable Sources of Revenue Percent of Total Revenue
Contributions $889,790
44.7%
Program Services $1,008,670
50.6%
Investment Income $75,282
3.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $250
0.0%
Net Fundraising $0
Sales of Assets -$35,669
Net Inventory Sales $0
Other Revenue $53,376
2.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $101,000
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $580,752
32.2%
Assets/Debt
Total Assets $3,811,705
Total Liabilities $1,059,749
Net Assets $2,751,956
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jeanne Slater (Artistic Director) $98,000 $0 $0
Paul Libin (President) $0 $0 $0
E Colin O'leary (Vice President To 10/22) $0 $0 $0
Susan Frankel (Secretary/Treasurer) $0 $0 $0
Sheila Garvey (Director) $0 $0 $0
David Frankel (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,052,836
Expenses
$1,499,185
Net Income
-$446,349
Net Assets
$2,564,034
Notable Sources of Revenue Percent of Total Revenue
Contributions $268,364
25.5%
Program Services $735,866
69.9%
Investment Income $58,724
5.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$10,118
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $94,152
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $431,668
28.8%
Assets/Debt
Total Assets $3,017,594
Total Liabilities $453,560
Net Assets $2,564,034
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jeanne Slater (Artistic Director) $80,077 $0 $0
E Colin O'leary (Vice President) $7,750 $0 $0
Paul Libin (President) $0 $0 $0
Susan Frankel (Secretary/Treasurer) $0 $0 $0
Sheila Garvey (Director) $0 $0 $0
David Frankel (Director) $0 $0 $0
Ed Berkley (Director Until 7/2021) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 11, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,698,719
Expenses
$1,062,701
Net Income
$636,018
Net Assets
$3,280,412
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,145,470
67.4%
Program Services $490,898
28.9%
Investment Income $58,801
3.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $3,550
0.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $75,350
7.1%
Professional Fundraising Fees $0
Other Salaries and Wages $447,684
42.1%
Assets/Debt
Total Assets $3,679,150
Total Liabilities $398,738
Net Assets $3,280,412
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
E Colin O'leary (Director/Treasurer) $75,350 $0 $0
Paul Libin (President) $0 $152,884 $0
Susan Frankel (Director/Controller) $0 $263,853 $0
Edward Berkley (Director) $0 $0 $0
David Frankel (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 16, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audits

Audit for a nonprofit that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,388,026
Expenses
$1,396,418
Net Income
-$8,392
Net Assets
$2,535,683
Notable Sources of Revenue Percent of Total Revenue
Contributions $572,798
41.3%
Program Services $730,674
52.6%
Investment Income $81,823
5.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $2,731
0.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $75,350
5.4%
Professional Fundraising Fees $0
Other Salaries and Wages $417,046
29.9%
Assets/Debt
Total Assets $2,823,649
Total Liabilities $287,966
Net Assets $2,535,683
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
E Colin O'leary (Director/Treasurer) $75,350 $0 $0
Paul Libin (President) $0 $152,884 $0
Susan Frankel (Director/Controller) $0 $263,853 $0
Sheila Garvey (Director) $0 $0 $0
David Frankel (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 21, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,831,636
Expenses
$1,856,165
Net Income
-$24,529
Net Assets
$2,619,468
Notable Sources of Revenue Percent of Total Revenue
Contributions $777,106
42.4%
Program Services $925,107
50.5%
Investment Income $83,192
4.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$11,013
Net Inventory Sales $0
Other Revenue $57,244
3.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $88,400
4.8%
Professional Fundraising Fees $0
Other Salaries and Wages $457,082
24.6%
Assets/Debt
Total Assets $2,772,311
Total Liabilities $152,843
Net Assets $2,619,468
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
E Colin O'leary (Director/Treasurer) $88,400 $0 $0
Paul Libin (President) $0 $150,000 $0
Susan Frankel (Director/Controller) $0 $278,079 $0
Sheila Garvey (Director) $0 $0 $0
David Frankel (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 8, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,949,035
Expenses
$1,827,540
Net Income
$121,495
Net Assets
$2,614,281
Notable Sources of Revenue Percent of Total Revenue
Contributions $673,944
34.6%
Program Services $1,197,232
61.4%
Investment Income $72,528
3.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $5,331
0.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $88,400
4.8%
Professional Fundraising Fees $0
Other Salaries and Wages $469,750
25.7%
Assets/Debt
Total Assets $2,887,115
Total Liabilities $272,834
Net Assets $2,614,281

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,694,069
Expenses
$1,700,444
Net Income
-$6,375
Net Assets
$2,557,475
Notable Sources of Revenue Percent of Total Revenue
Contributions $476,713
28.1%
Program Services $1,181,057
69.7%
Investment Income $53,246
3.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$16,947
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $88,270
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $430,626
25.3%
Assets/Debt
Total Assets $2,879,580
Total Liabilities $322,105
Net Assets $2,557,475
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
E Colin O'leary (Director/Treasurer) $88,270 $0 $0
Paul Libin (President) $0 $150,000 $0
Susan Frankel (Director/Controller) $0 $351,083 $0
Rose Patek (Director) $0 $0 $0
Sheila Garvey (Director) $0 $0 $0
David Frankel (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 10, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,726,088
Expenses
$1,639,706
Net Income
$86,382
Net Assets
$2,526,049
Notable Sources of Revenue Percent of Total Revenue
Contributions $590,962
34.2%
Program Services $1,127,138
65.3%
Investment Income $7,988
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $85,020
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $443,310
27.0%
Assets/Debt
Total Assets $2,844,351
Total Liabilities $318,302
Net Assets $2,526,049
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
E Colin O'leary (Director/Treasurer) $85,020 $0 $0
Paul Libin (President) $0 $350,000 $0
Susan Frankel (Director/Controller) $0 $308,501 $0
Rose Patek (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 4, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,765,134
Expenses
$1,689,989
Net Income
$75,145
Net Assets
$2,381,528
Notable Sources of Revenue Percent of Total Revenue
Contributions $495,990
28.1%
Program Services $1,267,530
71.8%
Investment Income $1,614
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $85,220
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $462,939
27.4%
Assets/Debt
Total Assets $2,618,109
Total Liabilities $236,581
Net Assets $2,381,528
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
E Colin O'leary (Director/Treasurer) $86,655 $0 $0
Paul Libin (President) $0 $0 $0
Susan Frankel (Director/Controller) $0 $316,248 $0
Rose Patek (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 11, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,575,844
Expenses
$1,628,513
Net Income
-$52,669
Net Assets
$2,306,383
Notable Sources of Revenue Percent of Total Revenue
Contributions $190,708
12.1%
Program Services $1,382,570
87.7%
Investment Income $2,566
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $85,020
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $517,556
31.8%
Assets/Debt
Total Assets $2,641,993
Total Liabilities $335,610
Net Assets $2,306,383

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,473,383
Expenses
$1,714,249
Net Income
-$240,866
Net Assets
$2,359,052
Notable Sources of Revenue Percent of Total Revenue
Contributions $159,275
10.8%
Program Services $1,311,461
89.0%
Investment Income $2,647
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $107,809
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $475,383
27.7%
Assets/Debt
Total Assets $2,663,024
Total Liabilities $303,972
Net Assets $2,359,052

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,196,774
Expenses
$1,754,646
Net Income
$442,128
Net Assets
$2,599,918
Notable Sources of Revenue Percent of Total Revenue
Contributions $873,205
39.7%
Program Services $1,320,804
60.1%
Investment Income $2,765
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $177,386
10.1%
Professional Fundraising Fees $0
Other Salaries and Wages $496,242
28.3%
Assets/Debt
Total Assets $2,879,730
Total Liabilities $279,812
Net Assets $2,599,918

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,670,370
Expenses
$1,449,627
Net Income
$220,743
Net Assets
$2,157,790
Notable Sources of Revenue Percent of Total Revenue
Contributions $436,629
26.1%
Program Services $1,230,227
73.6%
Investment Income $3,514
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $167,230
11.5%
Professional Fundraising Fees $0
Other Salaries and Wages $496,282
34.2%
Assets/Debt
Total Assets $2,521,546
Total Liabilities $363,756
Net Assets $2,157,790

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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